Mantyla MCREYNOLDS  LLC
                   The CPA. Never Underestimate The Value.(sm)





April 21, 2005


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC


Dear Sir/Madam:

We have read the statements included in the Form 8-K dated April 1, 2005, of
Rescon Technology Corp., to be filed with the Securities and Exchange Commission
and are in agreement with the statements contained in Item 4.01(A). We are not
in a position to agree or disagree with the statements in Item 4 regarding the
engagement of another CPA or the approval of such engagement by the Board of
Directors.

Very truly yours,



Mantyla McReynolds








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